Poe #2 : It can be found along the stream to the west of the Castle.
Poe # 3: This Poe appears near the stream east of the entrance to KaKariko Village.
Poe # 4: There is a wall in the senter of Hyrule field. When you approach the corner of the wall, the Poe Ghost will appear.
Poe # 5: This tree is located near the Tree standing outside of Lon Lon Ranch.
Poe # 6: It is located near the boulder that is is found along the path between the Kokiri Forest and the Lon Lon Ranch.
Poe # 7: After you leave Kokiri Forest, if you head to Lake hylia you will find a patch of high grass. When you ride through it, a Poe will appear.
Poe # 8 : This Poe is located near the Tree at the entrance of Gerudo Valley.
Poe #9 : There is a point where there is a fork in the road near the entrance of Gerudo Valley. The one road splits in two: One leading up to Gerudo Valley and the other let's you stay in Hyrle Field. ( This fork in the road is located East of the Gate around Lake Hylia. ) If you continue forward and don't turn up into Gerudo Valley, the Poe will appear.
Poe # 10 : There is a grove of trees growing North of the Entrance to Lake Hylia. When you ride through there, a Poe will appear.
Each time you collect a Poe, you return it to the ghost kepper that lives in the Castle ( Location: When you enter through the broken Draw Bridge, his hime is located to you right. ) He will give you 50 rupies for each poe and if you collect them all, he will give you a bottle.